Employer Tools: NI Cost Calculator (2026/27)

See the true cost of employing someone — gross salary plus Employer National Insurance — for the 2026/27 tax year.

This is a general information estimate for standard employees, not payroll or tax advice. It doesn't account for pension auto-enrolment employer contributions, benefits-in-kind (Class 1A), category letters for under-21s/apprentices, or your specific Employment Allowance eligibility. Confirm your exact figures with a payroll professional or HMRC.

Details

£0
Employer NI per employee
£0
Total cost per employee
£0
Total NI, all staff (after allowance)

Breakdown

Gross salary£0
Secondary Threshold£0
Total Employer NI, all staff (before allowance)£0
Employment Allowance applied£0
Net Employer NI, all staff£0

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How this is calculated

Employers pay Class 1 National Insurance at 15% on each employee's earnings above the Secondary Threshold of £5,000 a year, for the 2026/27 tax year. This is separate from, and in addition to, the employee's own tax and National Insurance deductions — it's a direct cost to the business, not deducted from the employee's pay. Eligible employers can reduce their total Employer NI bill by up to £10,500 through the Employment Allowance.